财务报表相关英语词汇

You haveto believe,there isa way.The ancientssaid:the kingdomof heavenis tryingtoenter”.Only whenthe reluctantstep bystep togo toits time,must bemanaged togetone stepdown,only havestruggled toachieve it.--Guo GeTech董事会报告书Director,s report截至年月日止For the year ended31December200520051231财务报表Financial statement主要业务Principal activity投资控股方Investment holding关联方Related party业务及分）市Results andappropriation收入报表Income statement建议派发股息Recommend thepayment ofa dividend固定资产Fixed assets股本Share capital董事享有权益Directors interest管理合约Management contracts审计师Auditor董事长Chairman审计师报告书Auditor sreport注册会计师Certified publicaccountant营业额Turnover已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other feespayable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liabilitydue within one year其他流动负债Other currentliability流动负债合计Total currentliability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款GrantsSubsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Taxliabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners Equity实收资本（或股本）Paid in capital减；已归还投资Less:Capital redemption实收资本（或股本）净额Net balof Paidincapital资本公积Capital Reserves盈余公积Surplus Reserves其中:法定公益金Include:Statutory reserves未确认投资损失Unrealised investmentlosses未分配利润Retained profitsafter appropriation其中本年利润Include:Profits for theyear外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total LiabilityEquity

三、禾ij润及利润分配表Income statementand profitappropriation

一、主营业务收入Revenue减主营业务本钱Less:Cost ofSales主营业务税金及附加Sales Tax

二、主营业务利润（亏损以“一〃填列）Gross Profit（-means loss）力口其他业务收入Add:Other operating income减其他业务支出Less:Other operating expense减营业费用SellingDistribution expense管理费用GA expense财务费用Finance expense

三、营业利润（亏损以“一〃填列）Profit fromoperation（-means loss）加:投资收益（亏损以“一”填列）Add:Investment income补贴收入Subsidy Income营业夕卜收入Non-operatingincome减营业外支出Less:Non-operatingexpense

四、利润总额亏损总额以“一〃填列Profit beforeTax减所得税Less:Income tax少数股东损益Minority interest加未确认投资损失Add:Unrealised investmentlosses

五、净利润净亏损以“一〃填列Net profit-means loss加年初未分配利润Add:Retained profits其他转入Other transfer-in

六、可供分配的利润Profit availablefor distribution-means loss减提取法定盈余公积Less:Appropriation ofstatutory surplusreserves提取法定公益金Appropriation ofstatutory welfarefund提取职工奖励及福利基金Appropriation ofstaff incentiveand welfarefund提取储藏基金Appropriation ofreserve fund提取企业开展基金Appropriation ofenterprise expansionfund利润归还投资Capital redemption

七、可供投资者分配的利润Profit availablefor ownersdistribution减应付优先股股利Less:Appropriation ofpreference sharesdividend提取任意盈余公积Appropriation ofdiscretionary surplusreserve应付普通股股利Appropriation ofordinary sharesdividend转作资本（或股本）的普通股股利Transfer fromordinary sharesdividend topaid incapital

八、未分配利润Retained profitafter appropriation补充资料Supplementary Information:

1.出售、处置部门或被投资单位收益Gains ondisposal ofoperating divisionsor investments

2.自然灾害发生损失Losses fromnatural disaster

3.会计政策变更增加（或减少）利润总额Increase（decrease）in profitdue tochanges inaccountingpolicies

4.会计估计变更增加（或减少）利润总额Increase（decrease）in profitdue tochanges inaccountingestimates

5.债务重组损失Losses fromdebt restructuring3168日常与行政开支General andadministrative expenses税前盈利Profit before income tax所得税费用Income taxexpense应得局部Attributable to资产负债表Balance sheet非流动资产Non-current asset联营企业Associate递延所得税Deferred incometax流动资产Current asset关联公司应付款Due fromrelated companies应付关联公司款Due torelated companies预付设计费Prepaid designfee权益与负债Equity andliability累计亏细Accumulated deficits流动负债Current liabilities预提Accruals权益与负债总额Total equityand liabilities净流动负债Net currentliabilities减流动负债后的总资产Total assetsless currentliabilities经营现金流Cash flowfrom operatingactivities投资现金流Cash flowsfrom investingactivities融资现金流Cash flowsfrom financingactivities应付款项Receivables应付款项Payables现金与现金等价物Cash andcash equivalents银行结余Bank balance铜锣湾Causeway Bay最终控股公司The ultimateholding company以港元为记帐本位In unitsof HKdollars会计政策Accounting policy香港财务报告准则Hong KongFinancial ReportingStandards历史本钱法Historical costconvention公平值Fair value合并与个别财务报表Consolidated andseparate financialstatement帐面值Carrying amount租赁改进物Leasehold improvements直线法On astraight-line basis地产，厂房与设备Property,plant andequipment资产损坏Impairment ofassets经营租赁Operating lease隐形资产Intangible assets附属公司Subsidiaries外币业务Translation offoreign currency员工福利Employee benefits奖金方案Bonus plan信贷风险Credit risk营业额Turnover根据类型分类的开支Expenses bynature运营租金Operating lease固定资产折旧Depreciation of fixed assets税务开支Tax expense净账面价值Net bookvalue未上市股票Unlisted shares董事的薪水Director,s emolument津贝占Allowances承付commitments无担保unsecured无固定归还期限no fixedrepayment terms实际利率effective rate主税率principal taxationrate负债法liability methodEXISTENCES库存、存货、存量EMISION OBLIGACIOacute;N YOTROS VALORESNEGOCIABLES债券及其它可转让有价证券发行PRIMA DEEMISIOacute;N发行溢价、股本溢价RVAS ENSOC CONSPOR INTEGRACGLOBAL0PROP全球一体化或财产持有人特许公司储藏（这个词组里缩写太多，我也猜不太出具体什么意思，RVAS也可能是“准备金〃的意思，SOC CONS我这里暂且理解为“特许公司〃）RESULTADOSOCIEDAD DOMINANTE控股公司损益CUENTA DERESULTADOS损益帐目CUENTA DEEXPLOTACIOacute;N出口帐目Trabajos delgrupo parael inmovilizado固定资产小组性工作Subvenciones encapital transferidasa resultados对转移到损益的所有人权益的补贴VARIACIOacute;N EXISTENCESPRODUCTOS TERMINADOS0EN CURSO库存成品或半成品变动APROVISIONAMIENTOS供应INTERESES MINORITARIOS少数人（少数派）的利益Factoring/TitulizacionFactoring是英语，应该是贷款保收，应收帐款让售的意思Titulizaci6rl这个词我没有接触过，应该是命名的意思Dotacion alfondo dereversion对归还资金的捐赠RESULTADO PUESTAEN EQUIVALENCIA等价损益RTDO.NETO ENAJENACIOacute;N ACTIVOSNO CORRIENTES非流动资产出让净损益（因为用的是RTDO—RESULTADO而不是BENEFICO,所以是损益而不是收益）这么专业的东西你应该多悬赏才对嘛0于52009-2-2323:12:

1561.

51.

91.*代购代销收入buy consignmentincome.处置前亏损的企业补贴收入disposal of the lossbeforeincomesubsidies enterprises.非货币性交易收益non-monetary transactionreceipts.用以前年度含量工资结余弥补利润in thepast yearwith thebalance ofwages upits profits.结转的含量工资包干结余the carry-over balanceof responsibilityforthecontent ofwages.赢余公存补亏buyu surplusof thepublic.利润归还投资the returnof investmentprofits.单项留用的利润individual retainedprofits.以后年度税前利润弥补的亏损annual pre-tax profitsafter irreparableloss.其他非经常性损益other non-recurring gainsand losses.合并价差merger spreads.固定资产减值准备fixed assetsfor impairment.待处理固定资产净损失to bedealt witha netloss offixed assets.长期待摊费用long-term prepaidexpenses.其他应缴款other contributions.其他应付款other payments.一年内到期的长期负债due within one yearofthelong-term liabilities.递延税款贷项deferred taxcredits.外币报表折算差额foreign currencytranslation differencesstatements.未处理资产损失untreated assetlosses

一、企业财务会计报表封面FINANCIAL REPORTCOVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local ReportingCurrency审核人Verifier填表人Preparer

二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank andCash短期投资Current Investment一年内到期委托贷款Entrusted loanreceivable duewithin oneyear减一年内到期委托贷款减值准备Less:Impairment forEntrusted loanreceivable duewithin oneyear减短期投资跌价准备Less:Impairment forcurrent investment短期投资净额Net balof currentinvestment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减应收账款坏账准备Less:Bad debtprovision forAccount receivable应收账款净额Net balof Accountreceivable其他应收款Other receivable减其他应收款坏账准备Less:Bad debtprovision forOther receivable其他应收款净额Net balof Otherreceivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减存货跌价准备Less:Provision forInventory存货净额Net balof Inventory已完工尚未结算款Amount duefromcustomerfor contractwork待摊费用Deferred Expense一年内到期的长期债权投资Long-term debtinvestment duewithinoneyear一年内到期的应收融资租赁款Finance leasereceivables duewithinoneyear其他流动资产Other current assets流动资产合计Total currentassets长期投资Long-term investment长期股权投资Long-term equityinvestment委托贷款Entrusted loanreceivable长期债权投资Long-term debtinvestment长期投资合计Total forlong-term investment减长期股权投资减值准备Less:Impairment forlong-term equityinvestment减长期债权投资减值准备Less:Impairment forlong-term debtinvestment减委托贷款减值准备Less:Provision forentrusted loanreceivable长期投资净额Net balof long-term investment其中:合并价差Include:Goodwill Negativegoodwill固定资产Fixed assets固定资产原值Cost减累计折I日Less:Accumulated Depreciation固定资产净值Net bal减固定资产减值准备Less:Impairment forfixed assets固定资产净额NBV offixed assets工程物资Material holdsfor constructionoffixedassets在建工程Construction in progress减在建工程减值准备Less:Impairment forconstruction inprogress在建工程净额Net balof constructioninprogress固定资产清理Fixed assetsto bedisposed of固定资产合计Total fixedassets无形资产及其他资产Other assetsIntangible assets无形资产Intangible assets减无形资产减值准备Less:Impairment forintangible assets无形资产净额Net balof intangible assets长期待摊费用Long-term deferredexpense融资租赁-----未担保余值Finance lease-Unguaranteed residualvalues融资租赁-----应收融资租赁款Finance lease-Receivables其他长期资产Other non-currentassets无形及其他长期资产合计Total otherassetsintangibleassets递延税项Deferred Tax递延税款借项Deferred Taxassets资产总计Total assets负债及所有者（或股东）权益LiabilityEquity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable。